... of how information technology has impacted audit planning, testing, and documentation. Other firms have taken knowledge management to a more advanced level by developing a database of individual professional experiences that can be used at all stages of the audit. The establishment of a data repository...

... (1994) reviews the case for anti‐avoidance legislation applied to the British tax system, while Ahmad and Hingun (1995) and Roording (1996) detail a more vigilant approach being adopted towards income tax offenders. Costs Documentation Income tax Self‐assessment Taxation The imposition...